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A BILL TO BE ENTITLED
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AN ACT
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relating to the appraisal for ad valorem tax purposes of certain |
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open-space land devoted principally to ecological research. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.51, Tax Code, is amended by amending |
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Subdivision (1) and adding Subdivisions (8) and (9) to read as |
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follows: |
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(1) "Qualified open-space land" means land that is |
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currently devoted principally to agricultural use to the degree of |
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intensity generally accepted in the area and that has been devoted |
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principally to agricultural use or to production of timber or |
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forest products for five of the preceding seven years. Qualified |
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open-space land also means [or] land that is devoted [used] |
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principally to [as an] ecological research [laboratory] by a public |
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or private college or university. Qualified open-space land |
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includes all appurtenances to the land. For the purposes of this |
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subdivision, appurtenances to the land means private roads, dams, |
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reservoirs, water wells, canals, ditches, terraces, and other |
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reshapings of the soil, fences, and riparian water rights. |
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(8) "Devoted principally to ecological research" |
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means that as of January 1 the land is subject to a written |
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agreement that allows a public or private college or university to |
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engage in ecological research on the land throughout the year, |
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subject to reasonable notice, and provides that other uses of the |
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land are subordinate to ecological research. |
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(9) "Ecological research" means ecological research |
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in furtherance of farming, ranching, or wildlife management |
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purposes and includes site visits, surveys, data and sample |
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collection, monitoring, site manipulation, and periods of idleness |
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between those activities. Ecological research does not require the |
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physical presence of a researcher on the land for the majority of a |
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calendar year. |
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SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by |
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adding Section 23.522 to read as follows: |
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Sec. 23.522. APPRAISAL OF LAND ON BASIS OF DEVOTION TO |
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ECOLOGICAL RESEARCH. (a) The chief appraiser may not approve an |
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application for the appraisal of land under this subchapter as land |
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devoted principally to ecological research unless the owner of the |
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land provides the chief appraiser with a written statement, signed |
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by a faculty member of the public or private college or university |
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allowed to engage in ecological research on the land, that states |
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that: |
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(1) at least three ecological research projects will |
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be conducted on the land during all or part of the tax year for which |
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the appraisal is sought; |
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(2) the ecological research to be conducted on the |
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land is in furtherance of farming, ranching, or wildlife management |
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purposes; and |
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(3) other uses of the land are subordinate to the |
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ecological research. |
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(b) Land, including any improvement to the land, that is |
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actually used in the occupancy of a residence homestead, as defined |
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by Section 11.13(j)(1), is not eligible for appraisal under this |
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subchapter as land devoted principally to ecological research. |
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(c) The entire tract of land that is subject to the written |
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agreement between the owner and the applicable public or private |
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college or university must be appraised under this subchapter as |
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land devoted principally to ecological research if at least three |
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ecological research projects are actively being conducted on any |
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portion of the land in the current tax year and the land is |
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otherwise eligible for appraisal under this subchapter. |
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(d) On approval of an application for appraisal of land |
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under this subchapter as land devoted principally to ecological |
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research, the chief appraiser shall classify the land in the native |
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pasture category. |
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(e) Land that has been appraised under this subchapter as |
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land devoted principally to ecological research qualifies under |
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Sections 23.51(2) and (7) for appraisal under this subchapter |
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regardless of the manner in which the land was used in any prior |
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year if the land is otherwise eligible for appraisal under this |
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subchapter. |
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SECTION 3. This Act applies only to the appraisal of land |
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for ad valorem tax purposes for a tax year that begins on or after |
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the effective date of this Act. |
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SECTION 4. This Act takes effect January 1, 2008. |